Legal Opinion
Anselme O. Connor v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 6, 1985No. 1288, Docket 85-4031PublishedCited by 38 opinions
1Per curiam
Anselme 0. Connor (“taxpayer”) appeals from an order of the United States Tax Court, Cohen, J, dismissing his petition for a redetermination of his liability for personal income taxes for the year ended December 31, 1980. The tax court dismissed his petition because of a failure to prosecute and because of the frivolous nature of his arguments. The government seeks sanctions under Fed.R.App.P. 38, in the form of double costs and attorney’s fees, on the grounds that the taxpayer’s appeal from the tax court is also frivolous. We affirm the dismissal and impose sanctions pursuant to Rule 38.
On…
2Cases cited3 opinions
- Bill Johnson's Restaurants, Inc. v. National Labor Relations BoardSupreme Court of the United States · 1983
- Irwin Schiff v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Georgia M. Beatty v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
3Cited by38 opinions
- Norman E. Coleman v. Commissioner of Internal Revenue, Gary Holder v. Secretary of the Treasury and United States of AmericaCourt of Appeals for the Seventh Circuit · 1986
- Solowiejczyk v. CommissionerUnited States Tax Court · 1985
- Charles William Ledford v. United StatesCourt of Appeals for the Federal Circuit · 2002
- John E. Hansen Imelda M. Hansen v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1987
- Gregory T. Granado v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1986
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